Pengaruh Etika Profesi Akuntan Dan Independensi Auditor Terhadap Opini Audit Dalam Perspektif Islam (Studi Empiris Pada Kantor Akuntan Publik Zubaidi, Komaruddin)

Abstract

Lately, issues related to professional ethics in the
business world have begun to be discussed. In the case of
Enron occurred because of moral hazard behavior by the
company Enron and KAP Andersen. It is known that the
company manipulated financial statements by recording a
profit of 600 million US dollars even though the company
suffered a loss. Profit manipulation is caused by the
company's desire for shares to remain in demand by
investors. As a result of this scandal, the level of
stakeholder trust dropped dramatically, the Enron
company collapsed and KAP Andersen canceled its
operating license. And ethical research (accountants) in
Indonesia has also been widely conducted. However, this
research is still limited to the cognitive aspects of
accountants (related to ethical decision making). So when
giving an opinion depends on the independence factor. The
independence of auditors in their application will be
related to ethics. So based on the description above, the
author feels interested in raising this theme as the title of
his research.
The formulation of the problem of this study is to find out
how the influence of accounting professional ethics and
auditor independence on audit opinions and find out how
the Islamic perspective on accounting professional ethics.
The purpose of this study is to analyze the influence of
accountant professional ethics and auditor independence
on audit opinions and review Islamic perspectives on
accounting professional ethics. This research was
conducted at Zubaidi Public Accounting Firm,
Komaruddin. In this study, the author uses quantitative
methods, namely research based on the philosophy of
positivism. And this research is descriptive analysis, which
aims to describe what is happening and in it there are
efforts to describe, record, analyze and interpret the
conditions that currently occur. Data sources in this study
were obtained from secondary and primary data. The
subjects in this study were 10 auditors.